How Do You File & Pay Rental Income Tax (MRI)? 📝
This is Part 3 of our Rental Income Tax series. In Part 2, we covered who MRI applies to. Now let’s walk through the filing process.
MRI filing is fully online via KRA’s iTax portal. Here’s how it works:
How to File MRI
1. Log in to iTax.
2. Under Returns, select File Return.
3. Choose Income Tax – Rental Income.
4. Fill in the gross rent received for that month.
5. Submit the return.
How to Pay MRI
1. Generate a payment slip via iTax under the Payments tab.
2. Select tax head: Income Tax – Rent.
3. Choose payment type: Self-Assessment.
4. Enter tax period (month/year).
5. Get a payment registration number (PRN).
6. Pay via M-Pesa or your bank.
💡 Note: Returns must be filed monthly even if you choose to pay quarterly, semi-annually, or annually.
Miss a deadline?
👉 Penalty = KES 2,000 or 5% of tax due (individuals).
👉 Corporates = KES 20,000 or 5% of tax due.
👉 Late payment = extra 5% + 1% monthly interest.
MRI is simple — but the fines for ignoring it aren’t.